Lukas Goretzki joined the Department of Accounting in February 2018. He holds a doctorate from WHU – Otto Beisheim School of Management (Vallendar, Germany). His main research interests are the roles/identities of controllers, budgeting, forecasting, performance management and the effects of “digitalization” on the finance function as well as management accounting and control processes. His research was published in journals such as Contemporary Accounting Research, Management Accounting Research, European Accounting Review or Accounting and Business Research. Lukas is a member of the International Committee of the Management Accounting Section (MAS) of the American Accounting Association (AAA) and co-editor of Qualitative Research in Accounting and Management (QRAM). He is also the Deputy Director of the Master Program in Accounting & Financial Management
Goretzki, L., Strauss, E. & Wiegmann, L.: Exploring the roles of vernacular accounting systems in the development of “enabling” global accounting and control systems, forthcoming in: Contemporary Accounting Research.
Goretzki, L.; Lukka, K. & Messner, M. (2018): Controllers' use of informational tactics, in: Accounting and Business Research, Vol. 48, No. 6, 700-726.
Goretzki, L., Mack, S., Messner, M. & Weber, J. (2018): Exploring the persuasiveness of accounting numbers in the framing of ‘performance’ – a micro-level analysis of performance review meetings, in: European Accounting Review, Vol. 27, Issue 3, 495-525.
Goretzki, L. & Strauss, E. (Eds.): The role of the management accountant – Local variations and global influences, Routledge, 2017.
Mack, S. & Goretzki, L. (2017): How management accountants exert influence on managers – A micro-level analysis of management accountants’ influence tactics in budgetary control meetings, in: Qualitative Research in Accounting & Management, Vol. 14, Issue 3, pp. 328-362.
Goretzki, L. & Messner, M. (2016): Coordination under uncertainty: A sensemaking perspective on cross-functional planning meetings, in: Qualitative Research in Accounting & Management, Vol. 13, Issue 1, 92 – 126. [Highly commended paper award]
Goretzki, L., Strauss, E. & Weber, J. (2013): An institutional perspective on the changes in management accountants' professional role, in: Management Accounting Research, Vol. 24, Issue 1, 41-63. [One of the most cited papers published in MAR since 2012]
Goretzki, L. (2013): Management accounting and the construction of the legitimate manager, in: Journal of Management Control, Vol. 23, Number 4, 319-344.
Current paper projects:
Goretzki, L. & Messner, M.: Backstage and frontstage interactions in management accountants’ identity work
Wiegmann, L., Petrikowski, L. & Goretzki, L.: Exploring the construction of persuasiveness of forecast numbers: A temporal work perspective on forecast meetings